2018
Showing 513–528 of 630 results
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Cash is king — even in fraud schemes
March / April 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 556
Abstract: It’s probably no surprise that cash is the most popular fraud target. This article explains how forensic accounting experts identify potential cash traps, such as overbilling and phantom employee scams, and how they trace schemes through a company’s accounting systems to catch a thief.
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Focus on valuation – Valuation issues are at the forefront in dissenting shareholder cases
March / April 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 862
Abstract: Attorneys involved in dissenting shareholder cases quickly learn that business valuation plays an important role in determining damages. This article discusses three critical valuation matters to consider in shareholder disputes: the appropriate standard of value, effective date, and valuation methods. A sidebar summarizes a recent case in which the Arizona Court of Appeals upheld the valuation of a dissenter’s interest based on a failed IPO. Kottayil v. Insys Therapeutics, Inc., No. 15-0765, Ariz. Ct. App., August 29, 2017
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The changing face of personal exemptions and the standard deduction
March 2018
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 216
Abstract: Changes lie ahead for two fundamental elements of individual tax planning: personal exemptions and the standard deduction. This brief article clarifies key amounts for both the 2017 tax year and for 2018 through 2025.
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Business owners: Brush up on bonus depreciation
March 2018
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 399
Abstract: Business owners who go shopping for company assets this year should brush up on the enhanced bonus depreciation tax breaks created under the Tax Cuts and Jobs Act passed late last year. This article explains how the rules differ under previous tax law and the new one.
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Heed the warning signs of W-2 phishing scams
March 2018
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 475
Abstract: A growing number of businesses have been victimized by W-2 phishing scams by which criminals trick business owners or employees into divulging sensitive personal data. This article explores how the crime works and what employers can do to stop it.
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Dynasty trusts are more valuable than ever
March 2018
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 568
Abstract: The Tax Cuts and Jobs Act, signed into law this past December, has brought great changes to estate planning. In doing so, it bolstered the potential value of dynasty trusts. This article explains why these trusts are well worth considering for tax purposes, while a sidebar looks at valid nontax reasons for establishing one.
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Tax calendar
Spring 2018
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 119
Abstract: This calendar notes important tax deadlines for the second quarter of 2018.
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The new deal on employee meals (and entertainment)
Spring 2018
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 279
Abstract: As a matter of convenience, many of today’s employers provide meals to employees. A recent tax law change, however, may curtail this practice because it limits the tax benefits. This brief article looks at the changing deductibility rules brought forth by the recently passed Tax Cuts and Jobs Act.
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What is “reasonable compensation,” anyway?
Spring 2018
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: The issue of reasonable owners’ compensation often comes up in federal tax inquiries, shareholder disputes and divorce cases. Determining what’s reasonable, and therefore defensible in court, requires a financial expert. This article describes some of the ways that such experts do their work.
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No kidding: Child credit to get even more valuable
Spring 2018
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 484
Abstract: The child credit has long been a valuable tax break. But, with the passage of the Tax Cuts and Jobs Act (TCJA) late last year, it’s now even better — at least for a while. This article provides some details that every family should know.
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Getting to know your credit and debit cards a bit better
Spring 2018
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 624
Abstract: Virtually everyone has a credit and debit card these days. But many people still live in fear of these plastic necessities because they’re unfamiliar with the fine print of the arrangements involved. This article explores the potential liability of both credit and debit cards, and suggests some sensible risk management steps to take.
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Valuing pop-ups
January / February 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: Pop-ups are sweeping the retail, restaurant and entertainment industries. During the recession, many entrepreneurs turned to these temporary, low-rent outlets as a responsible, cost-effective way to grow their operations. This article discusses some key cost considerations and risks to consider when evaluating a pop-up’s business model.
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Patent damages – Federal Circuit clarifies apportionment of lost profits
January / February 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: In Mentor Graphics Corporation v. EVE-USA, Inc., et. al, the U.S. Court of Appeals for the Federal Circuit provided welcome guidance on apportionment of lost profits in patent infringement cases. This article explains the Panduit test and how the court used it to decide this case. Mentor Graphics Corporation v. EVE-USA, Inc., et al., Nos. 2015-1470, 2015-1554, 2015-1556, U.S. Court of Appeals, Fed. Cir., Mar. 16, 2017 Panduit Corp. v. Stahlin Bros., 575 F.2d 1152 (6th Cir. 1978)
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Common pitfalls when applying the market approach
January / February 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: The market approach is based on a straightforward premise: The value of a business can be derived from the prices others are paying for similar businesses. But, in practice, this valuation technique isn’t nearly so simple. This article identifies several common mistakes that experienced business valuation experts have learned to avoid when applying the market approach.
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Buyer beware – Hire a pro to help with M&A due diligence
January / February 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: The merger and acquisition (M&A) market is currently hot in many industries. But, before merging with another business, it’s important to do your homework. This article explains how a business valuation professional can help with buy-side due diligence. In addition to evaluating historical and prospective financial statements, an expert can help identify potential hidden liabilities and misrepresentations. A sidebar discusses the recent withdrawal of the proposed regulations on liquidation restrictions when valuing interests for gift and estate taxes.
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Slutsky v. Slutsky – Experts battle over value of law firm in New Jersey divorce
January / February 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 453
Abstract: The appropriate treatment of goodwill in divorce cases varies from state to state, requiring experts to consult with legal counsel. The value of goodwill is subject to equitable distribution in New Jersey, similar to the treatment of goodwill in several other jurisdictions. This article summarizes a recent New Jersey court of appeals case that serves as a primer for valuing a partnership interest in a law firm, including the goodwill component. It explains why the appellate court reversed and remanded this case to the trial court. Slutsky v. Slutsky, N.J. Sup. Ct., App. Div., Nos. A-5829-13T1, A-2813-14T1, Aug. 8, 2017